In 2012,Susan Tells the Art Museum,a Private Not-For-Profit Organization,that She

In 2012,Susan tells The Art Museum,a private not-for-profit organization,that she has named the museum in her will.When should the organization recognize the contribution revenue?

A) When Susan dies and the will is declared valid.
B) Ratably over a five year period beginning in 2013.
C) All in 2012.
D) When the Museum receives the contribution.